Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
In re Musashi Auto Parts India Private Limited (GST AAAR Haryana) The Appellant has claimed that the gift items have been used in ‘Business Promotion’ viz. the furtherance of business and credit is admissible in terms of Section 16 of the CGST/SGST Acts. ITC cannot be taken by a taxable person on the items i.e. […]
The Hon’ble AAR, Maharashtra in Re: Tata Motors Limited [GST-ARA-23/2019-20/B-46 dated August 25, 2020] held that w.e.f. February 1, 2019 input tax credit (“ITC”) shall be available to employer (Tata Motors) on GST charged by service provider on hiring of bus/motor vehicle having seating capacity of more than 13 persons for transportation of employees to and […]
Multiple videos by CA Bimal Jain on ‘Goods Transport Agency (GTA)’ services under the GST law and its various nuances 1. Who will Pay GST on Goods Transport Agency (GTA) under RCM 2. When GTA need to take registration and What GST rates can be opted by GTA 3. GST Compliances on GTA Services under […]
E-invoicing is going to commence from 1st October, 2020 but now various industry bodies including MNC’s have sought its deferment at least till January, 2021 for want of proper preparedness , i.e. to develop requisites technical capabilities and festive season ahead.
Gobind Enterprises Through Gurjinder Singh Vs State of Gujarat (Gujarat High Court) At the outset, it is contended by the petitioner that order is passed on 27.3.2020, when the whole nation was under lock down due to Covid19 and order is served upon the petitioner on 17.6.2020 and therefore, there was no effective hearing and […]
Introduction In case of GST, tax is payable on ad-valorem basis i.e., percentage of value of the supply of goods or services. Thus, it becomes important to know how to arrive at the value on which tax is to be paid. Section 15 of the CGST Act prescribes the provisions for determining the value of […]
Role of Payment of consideration in availment of Input tax credit (ITC) under GST Objective and scope: – 1. whether the consideration for any supply can be paid by any other person other than the recipient? 2.If consideration is paid by 3rd party i.e. someone else then whether credit\exemption is available to recipient though there […]
Goods and Service Tax (GST)!! Currently this word brings happiness on the face of Government because of good centralised collection of the taxes and on the other hand this brings tension on the face of the tax payers because of lots of monthly compliances, professional fees, etc etc. If in such scenario someone comes and […]
When a registered person delays filing his regular GST return before due dates, he will be liable to pay late fee under Section 47 (2) of CGST Act, 2017. The amount of late fee payable depends on the type of return to filed, no of days of delay and due date for filing such return.
Job Work procedure under CGST Act 2017 with reference to E Way bill Rules 2018. Meaning of Job Work – When the owner of the goods (Principle) sends his goods to a different person for carrying out certain process, which may or may not result in the change of the specifications of the product, that […]
